Real Estate Acquisition by Foreigners in Poland: Ministry Permit Requirements

Poland’s dynamic real estate market continues to attract growing interest from foreign investors, entrepreneurs, and individuals seeking a stable European base. Whether purchasing residential property, commercial premises, or land for business development, foreign nationals must understand the legal framework governing real estate acquisition in Poland — including when a permit from the Ministry of the Interior and Administration (Ministerstwo Spraw Wewnętrznych i Administracji, MSWiA) is required and how to obtain one.

This guide provides a comprehensive overview of the applicable regulations, exemptions, permit procedures, and practical considerations for foreign investors navigating the Polish real estate market.

1. The Legal Framework: Act on Acquisition of Real Estate by Foreign Nationals

The primary legal act governing real estate transactions by foreign nationals is the Act of 24 March 1920 on the Acquisition of Real Estate by Foreign Nationals (Ustawa z dnia 24 marca 1920 r. o nabywaniu nieruchomości przez cudzoziemców, consolidated text: Journal of Laws 2017, item 2278, as amended). Although its roots date back over a century, the Act has been extensively amended to reflect Poland’s EU membership and evolving market realities.

Under Article 1(1) of the Act: “Acquisition of real estate by a foreign national requires a permit. The permit is issued, by way of an administrative decision, by the minister competent for internal affairs, if the Minister of National Defence does not object, and in the case of agricultural real estate, if the minister competent for rural development also does not object.”

Acquisition of real estate is broadly defined to include both the transfer of ownership and the granting of the right of perpetual usufruct (prawo użytkowania wieczystego), arising from any legal event — including purchase, gift, inheritance, and company contributions in kind.

An acquisition of real estate in violation of the Act’s provisions is null and void. Courts may declare the transaction invalid at the request of competent local authorities (mayor, county executive, marshal of a voivodeship, or regional governor) or at the request of the MSWiA minister.

2. Who Qualifies as a ‘Foreign National’?

For the purposes of the Act, a ‘foreign national’ (cudzoziemiec) means:

• a natural person who is not a Polish citizen;
• a legal entity established abroad;
• a company without legal personality, established abroad, whose members include the above;
• a legal entity or company without legal personality established in Poland that is directly or indirectly controlled by foreign nationals — i.e., where foreigners hold shares/votes exceeding a defined threshold or can appoint the majority of the management or supervisory board.

This last category is particularly important for foreign-owned companies registered in Poland: even a Polish-registered company may be subject to the permit requirement if it is ultimately controlled by non-EU/EEA foreign shareholders.

3. When Is a Permit Required?

As a general rule, any foreign national who wishes to acquire real estate in Poland must obtain an administrative permit from the Minister of the Interior and Administration. The most common scenarios requiring a permit include:

• A non-EU/EEA national purchasing a plot of land, house with land, commercial property, or any real estate situated in a border zone (strefa nadgraniczna).
• A non-EU/EEA national purchasing an apartment where the transaction involves co-ownership of land beneath a multi-unit building (most purchase-of-apartment transactions).
• A UK national (post-Brexit) wishing to acquire land or property in Poland who does not benefit from an exemption.
• A foreign-controlled Polish company acquiring real estate in Poland, where the foreign interest is directly or indirectly determinative.
• Any foreign national acquiring agricultural or forestry land (subject to additional consent from the Minister of Agriculture and Rural Development).

4. Exemptions: When Is a Permit Not Required?

Article 8 of the Act provides a number of important exemptions. Where an exemption applies, a permit is not needed, and the transaction may proceed directly before a notary. The key exemptions include the following categories.

4.1 EU/EEA and Swiss Nationals

Citizens and entrepreneurs of EU/EEA Member States and Switzerland are generally exempt from the permit requirement, with two notable exceptions: acquisition of agricultural and forestry land, and acquisition of a ‘second home’ (drugie mieszkanie). These exceptions applied for transitional periods following Poland’s accession to the EU (12 years for agricultural/forestry land and 5 years for second homes), which have now expired. As a result, EU/EEA and Swiss nationals today enjoy near-unrestricted access to the Polish real estate market.

4.2 Long-Term Residents and Permanent Residence Holders

A foreign national who has resided in Poland for at least 5 years following the grant of a permanent residence permit (zezwolenie na pobyt stały) or an EU long-term resident permit (zezwolenie na pobyt rezydenta długoterminowego UE) does not require a permit. This is a significant pathway for long-term residents from non-EU countries, including nationals from Ukraine, the United States, and other non-EEA states.

4.3 Spouses of Polish Citizens

A foreign national who is married to a Polish citizen and has held a permanent residence permit or EU long-term resident permit in Poland for at least 2 years is exempt from the permit requirement, provided the property to be acquired will form part of the statutory joint marital estate (wspólność ustawowa małżonków).

4.4 Corporate Inheritance and Restructuring

The Act also provides exemptions for certain acquisitions by foreign-controlled companies in the course of statutory mergers, demergers, or transformations, as well as acquisitions of shares or stocks in companies holding real estate where the change of control does not result in the acquisition of the right to use the property.

4.5 Important Limitation: Border Zones and Agricultural Land

The exemptions listed above do NOT apply to real estate located in the border zone (strefa nadgraniczna — typically a strip of land along Poland’s state borders, approximately 15 km wide) or to agricultural land exceeding 1 hectare. For such properties, a permit is required regardless of the nationality or residence status of the acquirer.

5. The Permit Application Procedure

Where a permit is required, the application must be submitted to the Minister of the Interior and Administration before the transaction is concluded. The procedure is administrative in nature and governed by the Code of Administrative Procedure (Kodeks postępowania administracyjnego).

5.1 Content of the Application

A correctly prepared application must include the following information:

• Full personal details of the applicant (name, surname, date and place of birth, nationality, address; or in the case of a legal entity: name, registered address, business activity, names of management board members, and details of all shareholders).
• Description of the real estate to be acquired: location, land register number, area, and legal status.
• Legal basis for the acquisition (e.g., purchase agreement, gift, inheritance).
• Purpose of the acquisition (residential, business, agricultural).
• Demonstration of ties with the Republic of Poland (więzi z Rzecząpospolitą Polską) — see Section 5.2 below.
• Declaration of currently owned real estate in Poland (if applicable).

5.2 Demonstrating Ties with Poland

For natural persons, the applicant must demonstrate circumstances confirming ties with Poland. These may include:

• A valid residence card (karta pobytu) or permanent residence permit;
• A marriage certificate confirming marriage to a Polish citizen;
• Civil status documents confirming Polish ancestry;
• Documentation confirming actual economic activity conducted in Poland;
• The Polish Card (Karta Polaka) issued by the relevant authority.

The nature and weight of these ties will influence the Minister’s assessment of the application. Applications from foreign nationals with strong, demonstrable links to Poland — such as long-term residence, employment, family connections, or business operations — are generally processed more favourably.

5.3 Required Documents

The application must be accompanied by the following documents (submitted in original or as copies certified by a notary or by a legal adviser, advocate, or tax adviser acting as attorney in fact):

• Valid identity document of the applicant (passport or equivalent) — submitted as a certified copy only;
• Documents confirming ties with Poland (as described above);
• Preliminary purchase agreement (umowa przedwstępna) or other document confirming the intent to acquire;
• Extract from the land and mortgage register (odpis z księgi wieczystej) for the property;
• Extract and cartographic sketch from the land register (wypis i wyrys z rejestru gruntów);
• Extract from the local spatial development plan (plan miejscowy) or, where unavailable, a planning decision (warunki zabudowy);
• For legal entities: a current extract from the relevant commercial register (KRS);
• All documents issued in a foreign language must be accompanied by a certified translation (tłumaczenie przysięgłe) prepared by a sworn translator listed in the register maintained by the Minister of Justice.

5.4 Electronic Submission

As of 1 January 2025, public entities deliver official correspondence — including correspondence in permit proceedings — via the Public Registered Electronic Delivery Service (Publiczna Usługa Rejestrowanego Doręczenia Elektronicznego, PURDE) or, where electronic delivery is unavailable, via the Public Hybrid Service (Publiczna Usługa Hybrydowa, PUH). Applications may be submitted electronically via ePUAP or e-Doręczenia, provided that all required documents are submitted in original or as certified copies.

Two natural persons may submit a joint application only if they are spouses. Co-purchasers who are not married to each other must submit separate applications.

5.5 Stamp Duty

The applicable stamp duty (opłata skarbowa) for the issuance of a permit is PLN 1,570. This amount must be paid to the account of the Municipal Office of the Capital City of Warsaw (Urząd m.st. Warszawy), regardless of where the property is located. If the permit is not ultimately issued (e.g., because the acquisition does not proceed), the applicant is entitled to a refund of the stamp duty upon submitting a relevant request to the Mayor of Warsaw.

6. The Minister’s Assessment and the Role of Other Ministries

The Minister of the Interior and Administration does not issue a permit automatically upon receipt of a complete application. The Minister must assess whether the acquisition poses a threat to the defence, national security, public order, or social policy of Poland (Article 1a of the Act).

The Minister is required to seek the opinion of:

• The Ministry of National Defence (Ministerstwo Obrony Narodowej) — in all cases;
• The Ministry of Agriculture and Rural Development (Ministerstwo Rolnictwa i Rozwoju Wsi) — in cases involving agricultural real estate.

If either of these ministries objects, the permit cannot be issued. In practice, objections are relatively rare but do occur — particularly in sensitive geographic locations or where the proposed use of agricultural land raises concerns.

The Minister also takes into account whether the acquisition serves the foreigner’s living needs (e.g., purchasing a family home) or constitutes a business or investment decision. For residential acquisitions, the area of real estate must not exceed 0.5 hectares. For business or agricultural purposes, the area should be proportionate to the actual operational needs.

7. Timeline and Processing Considerations

Applicants are advised to plan their real estate transactions accordingly. Preliminary purchase agreements (umowy przedwstępne) should include a condition precedent (warunek zawieszający) making the final transaction contingent on the receipt of the MSWiA permit, along with a realistic long-stop date.

If the Ministry fails to issue a decision within the statutory period, the applicant may lodge an appeal for inactivity (ponaglenie) to the competent administrative court, or file a complaint with the Voivodeship Administrative Court (Wojewódzki Sąd Administracyjny).

8. Consequences of Non-Compliance

Any acquisition of real estate by a foreign national without the required permit is null and void by operation of law (bezwzględna nieważność czynności prawnej). Courts may declare invalidity at the request of relevant local authorities or the MSWiA minister. Such a declaration has retroactive effect: the parties are restored to the position they were in before the transaction, and no rights are transferred to the purported acquirer.

Beyond the civil law consequences, foreign nationals and their advisers should be aware that notaries have an obligation to verify the permit status before proceeding with any notarial deed involving real estate. A notary who concludes a transaction in violation of the Act may face professional sanctions and civil liability.

9. Acquisition of Shares in Companies Holding Real Estate

The Act extends its scope to indirect real estate acquisitions: a foreign national who acquires shares or stocks in a Polish company that owns real estate or holds the right of perpetual usufruct to real estate may also be required to obtain a permit. The obligation arises where the acquisition confers on the foreign national a controlling interest in the company.

For companies not listed on a regulated market, a permit is generally required where the foreign national’s shareholding will exceed 50% of votes at a shareholders’ or general meeting. For companies listed on a regulated stock exchange within the EEA, the threshold is higher.

This provision is of particular relevance to foreign investors acquiring Polish operating companies through share deals rather than asset deals, and should be assessed as part of any M&A due diligence process involving Polish companies with real property assets.

10. Practical Guidance for Foreign Investors

Based on ATL Law’s experience advising foreign clients on real estate acquisitions in Poland, we recommend the following steps:

• Conduct an early legal assessment to determine whether a permit is required. This should be carried out before signing any binding agreements.
• Ensure the preliminary agreement (umowa przedwstępna) includes an appropriate condition precedent linked to the permit. The agreement should specify a realistic long-stop date and clear provisions on what happens if the permit is refused.
• Prepare a comprehensive permit application. Incomplete applications are returned and delay the process. Invest time in assembling full documentation from the outset.
• Commission certified translations of all foreign-language documents before submission. Translations must be prepared by sworn translators registered with the Polish Ministry of Justice.
• Allow sufficient time. Do not commit to exchange of contracts or financing drawdown before the permit is received.
• Consider using professional legal representation. A Polish attorney can prepare the application, correspond with the Ministry on your behalf, and respond efficiently to requests for supplementary information.
• For corporate structures, assess whether the Polish entity through which the acquisition is made is ‘controlled’ by foreign nationals within the meaning of the Act. This analysis should inform both the investment structure and the deal timeline.

Conclusion

Poland’s regulatory framework for real estate acquisition by foreign nationals strikes a balance between openness to investment and protection of national interests. For most EU/EEA investors, the permit regime is not an obstacle. For investors from outside the European Economic Area — including nationals of the United States, the United Kingdom, Ukraine, and other countries — the permit procedure adds a layer of complexity that requires careful planning and expert legal support.

Understanding who needs a permit, when exemptions apply, and how to navigate the Ministry’s administrative process is essential to completing real estate transactions in Poland successfully and on schedule. ATL Law provides end-to-end advisory services for foreign nationals and companies investing in Polish real estate, from initial legal due diligence and permit applications through to notarial completion and post-acquisition compliance.